The Madras High Court dismissed the writ petition filed by the petitioner for rendering the legal opportunity of cross-examination in a personal hearing on the ground of the non-appearance of transporters.
Ambika Timber Depot, the petitioner filed a writ petition under Article 226 of the Constitution of India praying to issue a Writ of Mandamus to direct the Assistant Commissioner to render legal opportunity of cross-examination in a personal hearing.
S.Kumaresan, the counsel for the petitioner submitted that in the interest of the principle of natural justice, the petitioner prays the Court to issue a writ of mandamus for rendering the legal opportunity for cross-examination in personal hearing in pending proceedings related to Goods and Services Tax (GST) before the Assistant Commissioner of Goods and Service Tax.
Sai Srujan Tayi, the counsel for the respondent submitted that the assessing authority had acceded to the request for cross-examination to the knowledge of the petitioner and the proceedings had already been initiated in this regard.
Further submitted that the cross-examination may be permitted virtually since some transporters in question are located out of the State.
The bench observed that two opportunities are to be notified for cross-examination cum personal hearing, as per procedure before the conclusion of the adjudication in the cases due to the non-appearance of transporters.
A single-member panel comprising Justice Anitha Sumanth held that the petitioner do not pursue the writ petitions filed and it was unnecessary to issue a writ of mandamus and dismissed the writ petition filed by the petitioner.
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